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Kennesaw State University

2008

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Articles 1 - 14 of 14

Full-Text Articles in Business

Quality Control Defects Revealed In Smaller Firms' Pcaob Inspection Reports, Dana R. Hermanson, Richard W. Houston Dec 2008

Quality Control Defects Revealed In Smaller Firms' Pcaob Inspection Reports, Dana R. Hermanson, Richard W. Houston

Faculty and Research Publications

The article reports the study of Public Company Accounting Oversight Board (PCAOB) on the quality control (QC) defects of small audit firms. Topics including the accounting lapses of small auditing firms, tips on complying QC standards and importance of inspection on the auditing industry are discussed. Study reveals that smaller firms have deficient processes in conducting audit quality. The article notes that PCAOB is expected to increase campaign in assisting audit firms while small audit firms are encouraged to address their QC deficiencies.

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Sox Section 404 Material Weaknesses Related To Revenue Recognition, Dana R. Hermanson, Daniel M. Ivan, Susan H. Iva Oct 2008

Sox Section 404 Material Weaknesses Related To Revenue Recognition, Dana R. Hermanson, Daniel M. Ivan, Susan H. Iva

Faculty and Research Publications

The article analyzes disclosures of material weaknesses in internal control after the implementation of U.S. Sarbanes-Oxley Act of 2002 (SOX) 404 and summarizes the efforts of firms to remediate such material weaknesses. According to SOX section 404, management must issue a report on the effectiveness of the internal control of the firm over financial reporting. It notes that a report must be issued by the external auditor expressing an opinion on the effectiveness of internal control over financial reporting.

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Performance, Bias, And Efficiency Of Foreign Exchange Correlation Forecasts, Stefano Mazzotta Oct 2008

Performance, Bias, And Efficiency Of Foreign Exchange Correlation Forecasts, Stefano Mazzotta

Faculty and Research Publications

This paper evaluates the performance, bias, and the efficiency of option-implied and return-based correlation measures using 12 years of daily data on foreign exchange and over-the-counter (OTC) currency option. The sample includes five years of rates for the Polish zloty and the Czech koruna with respect to the euro and the U.S. dollar. The results show that implied correlation is a good predictor of realized correlation and is, generally, unbiased and efficient.

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A Model For Using A Capstone Experience As One Method Of Assessment Of An Information Systems Degree Program, Meg C. Murray, Jorge Pérez, Mario Guimaraes Jul 2008

A Model For Using A Capstone Experience As One Method Of Assessment Of An Information Systems Degree Program, Meg C. Murray, Jorge Pérez, Mario Guimaraes

Faculty and Research Publications

Student attainment of educational outcomes is a core purpose of any institution of higher education and assessment provides a vehicle through which a program of study is able to ascertain how well it is achieving its stated learning outcomes and how program improvement might be achieved. Assessment of student learning begins with the clear definition and articulation of learning outcomes, followed by offering learning experiences, assessing student achievement of learning outcomes and using the results to improve teaching, learning, planning and allocation of resources (Middle States Accreditation Commission, 2005). A renewed emphasis on assessment is leading to the identification and …

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Business Faculty Perceptions Of Positive And Negative Student Behaviors, David C. Shepherd, Kathy Shepherd, Sheb L. True Jun 2008

Business Faculty Perceptions Of Positive And Negative Student Behaviors, David C. Shepherd, Kathy Shepherd, Sheb L. True

Faculty and Research Publications

The behavior of students can enhance or degrade the classroom experience for students and faculty alike. While a stream of research has focused on student behaviors in primary and secondary education, little attention has been directed at student behaviors in the higher education setting. The qualitative research presented in this manuscript identifies student behaviors that business faculty perceive to be examples of unusually positive or negative behaviors. Research implications and suggestions for future research are also presented.

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Share Loans Under Irs Microscope, A. Bruce Clements Jun 2008

Share Loans Under Irs Microscope, A. Bruce Clements

Faculty and Research Publications

In a recently released Coordinated Issue Paper (LMSB-04-1207-077), the IRS underscored how its examinations will home in on a once-favored strategy for monetizing stock gains while deferring capital gains taxes. In doing so, the Service reiterated its legal basis for why a variable prepaid forward contract (VPFC) that includes a share lending agreement (SLA) results in a currently taxable sale.

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2008 - The Thirteenth Annual Symposium Of Student Scholars Apr 2008

2008 - The Thirteenth Annual Symposium Of Student Scholars

Symposium of Student Scholars Program Books

The full program book from the Thirteenth Annual Symposium of Student Scholars, held on April 14, 2008. Includes abstracts from the presentations and posters.

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Successful Liaison Marketing Strategies For Library Instruction: The Proof Is In The Pudding, Jamie M. Graham Apr 2008

Successful Liaison Marketing Strategies For Library Instruction: The Proof Is In The Pudding, Jamie M. Graham

The Southeastern Librarian

There are many tried and true forms of marketing libraries today. Networking, emailing, calling, and requesting an audience with a department are all common practices. The key to successfully utilizing these practices in your liaison areas is persistence.

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Entrepreneurship: Venture Initiation, Management, And Development, George S. Vozikis, Timothy Mescon, Howard Feldman Jan 2008

Entrepreneurship: Venture Initiation, Management, And Development, George S. Vozikis, Timothy Mescon, Howard Feldman

KSU Press Legacy Project

Twenty years ago, Fortune 500 companies in the U.S. hired over seventy percent of college graduates. Today, Fortune 500 companies hire less than seven percent of college graduates and the entrepreneurial enterprises hire over 80 percent. More than forty percent of students start a business within one year of graduation. These businesses employ 55% of the total American work force. When we think of the entrepreneur, we often visualize the small business. While most, if not all, business ideas begin "small," a great deal of focus in placed upon entrepreneurial ideas that have grown into sizable corporations. In examining the …

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Oil And Gas Financial Reporting Using The Usgaap Xbrl Taxonomy, Tim Mahon, Ernest Capozzoli Jan 2008

Oil And Gas Financial Reporting Using The Usgaap Xbrl Taxonomy, Tim Mahon, Ernest Capozzoli

Faculty and Research Publications

The Oil and Gas industry has very unique requirements in reporting oil and gas producing activities. Because of these unique requirements, it has been difficult to compare Oil and Gas companies over the years. The current XBRL US taxonomy includes standardized Oil and Gas disclosures. This paper will introduce the requirements Oil and Gas companies are to follow when reporting their financial information. Also, an analysis of the U. S. GAAP taxonomy was done by tagging Anadarko’s 2006 financial statements1. The analysis was to determine if the taxonomy includes elements for each of these requirements. Finally, conclusions of the analysis …

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Exploring Voice As Integration: A Direction For Assessing Student Work In Learning Communities With Composition, Keisha L. Hoerrner, Ruth Goldfine, Amy Buddie, Charlotte Collins, Emily Holler, Nancy Prochaska, Brian Wooten Jan 2008

Exploring Voice As Integration: A Direction For Assessing Student Work In Learning Communities With Composition, Keisha L. Hoerrner, Ruth Goldfine, Amy Buddie, Charlotte Collins, Emily Holler, Nancy Prochaska, Brian Wooten

Faculty and Research Publications

Kennesaw State University’s team of interdisciplinary scholars qualitatively assessed student learning within theme-based learning communities to determine whether content from one discipline was evident in student work produced within another discipline. Faculty concluded that they were likely expecting more disciplinary integration than first-semester college students were capable of providing, and that they were likely not asking for the integration they were expecting. By examining student work as evidence, the researchers became more acutely aware of the assignment instructions, prompting them to work more closely with colleagues in their future learning communities to develop interdisciplinary assignments with explicit expectations for integration.

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Building An Effective Internal Audit Function: Learning From Sox Section 404 Reports, Dana R. Hermanson, Daniel M. Ivancevich, Susan H. Ivancevich Jan 2008

Building An Effective Internal Audit Function: Learning From Sox Section 404 Reports, Dana R. Hermanson, Daniel M. Ivancevich, Susan H. Ivancevich

Faculty and Research Publications

In the wake of the major accounting scandals, internal auditing has emerged as a powerful force in promoting effective controls, risk management, and governance in U.S. companies. This article highlights recent internal audit-related problems that were revealed in SOX Section 404 reports and offers specific recommendations for building an effective, value-adding internal audit function.

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A Decision Model For Contracting Helpdesk Services, Meg C. Murray, Joy Young Jan 2008

A Decision Model For Contracting Helpdesk Services, Meg C. Murray, Joy Young

Faculty and Research Publications

Contractual helpdesk services, also known as call center outsourcing is a growing industry. Helpdesk solutions, which offer customer service to consumers who have an issue, problem or concern, are an integral part of many organizations' wider service function. For smaller companies, outsourcing helpdesk services is becoming more and more popular given the technical expertise and high investment costs required to develop, implement and maintain the infrastructure needed to support these services. Contracting for helpdesk services helps to alleviate smaller companies from concerns with technical issues, retaining employees dedicated to continuous research on the value proposition of emerging products or services, …

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Expanding The Database Curriculum, Meg Murray, Mario Guimaraes Jan 2008

Expanding The Database Curriculum, Meg Murray, Mario Guimaraes

Faculty and Research Publications

As database concepts and technologies continue to evolve there exists a need to expand the topics included in database curricula. This is challenging given the restraints on the number of courses that can be included in a typical CS or IS program. While a set of commonly identified core concepts and principles exists, there is little consensus on what supplemental materials should be included in database courses. Through an NSF proof-of-concept grant, we designed and developed courseware incorporating the use of animations to deepen and enrich standard presentations of core database concepts and to complement database teachings as found in …

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